Facilities & Administrative (F&A) Rates

Facilities & Administrative Costs (F&A) must be calculated and included in all grant proposal budgets unless a) an official F&A waiver has been obtained, or b) the sponsor does not allow F&A costs. F&A is calculated using the Modified Total Direct Cost (MTDC). MTDC is calculated by subtracting Equipment, Tuition Remission (GAD), and the amount of each Subaward in excess of the initial $25,000 (per subaward) from the Total Direct Costs (TDC).

All F&A rates are applied to MTDC unless the F&A recovery is limited by sponsor policy. If the sponsor limits F&A recovery to a certain percentage, then the appropriate F&A rate is applied to the Total Direct Costs (TDC).

A project occurs On-Campus if at least 50% of the work takes place on property owned by Clemson University (this includes the REC stations). A project is considered Off-Campus if at least 50% of the work takes place on property that is not owned by the University (this includes most County Extension Offices).

Please remember that if you have a multi-year budget, you must calculate the F&A for each year using the appropriate rate for that year (use the F&A rate in effect for the start date of each budget year.) A copy of the official rate agreement is available from the Comptroller's Office, or by contacting your GSS grants coordinator.